Whirly Corporations contribution format income statement for the most recent month is shown below:

	Total	Per Unit
Sales (7,700 units)	$ 254,100	$ 33.00
Variable expenses	146,300	19.00
Contribution margin	107,800	$ 14.00
Fixed expenses	55,900
Net operating income	$ 51,900

Required:

(Consider each case independently):

1. What would be the revised net operating income per month if the sales volume increases by 70 units?

2. What would be the revised net operating income per month if the sales volume decreases by 70 units?

3. What would be the revised net operating income per month if the sales volume is 6,700 units?